Federal state
Niedersachsen
All municipalities in Niedersachsen: population, responsible offices, property-tax rates and local rules – district by district.
- Municipalities
- 939
- Districts
- 45
- Population
- 7,999,712
- Median rate B 2022
- 390 %
01 Largest towns in Niedersachsen
| Municipality | Population | Property tax B | Trade tax |
|---|---|---|---|
| Hannover | 522,803 | 600 % | 480 % |
| Braunschweig | 252,811 | 750 % | — |
| Oldenburg (Oldb) | 177,055 | 445 % | 439 % |
| Osnabrück | 166,257 | 460 % | 440 % |
| Göttingen | 130,521 | 600 % | 430 % |
| Wolfsburg | 129,813 | 495 % | 360 % |
| Salzgitter | 104,433 | 540 % | 440 % |
| Hildesheim | 98,207 | 540 % | 440 % |
| Delmenhorst | 81,274 | 530 % | 435 % |
| Wilhelmshaven | 75,324 | 600 % | 405 % |
| Lüneburg | 74,502 | 490 % | 420 % |
| Celle | 66,930 | 520 % | 440 % |
| Garbsen | 60,007 | 510 % | 450 % |
| Hameln | 58,152 | 600 % | 455 % |
| Nordhorn | 57,372 | 390 % | 375 % |
| Lingen (Ems) | 56,539 | 330 % | 395 % |
| Langenhagen | 54,059 | 480 % | 450 % |
| Wolfenbüttel | 52,511 | 480 % | 430 % |
| Peine | 51,005 | 415 % | 430 % |
| Cuxhaven | 49,545 | 505 % | 435 % |
| Emden | 49,009 | 480 % | 420 % |
| Stade | 48,699 | 490 % | 420 % |
| Goslar | 47,454 | 460 % | 420 % |
| Melle | 46,396 | 345 % | 385 % |
| Neustadt am Rübenberge | 44,696 | 440 % | 430 % |
| Lehrte | 44,140 | 500 % | 480 % |
| Seevetal | 44,091 | 410 % | 390 % |
| Gifhorn | 42,816 | 430 % | 425 % |
| Aurich | 42,575 | 395 % | 395 % |
| Laatzen | 41,724 | 600 % | 480 % |
02 Districts
- Ammerland district6 municipalities · 127,632
- Aurich district24 municipalities · 188,450
- Braunschweig (urban district)1 municipalities · 252,811
- Celle district20 municipalities · 171,389
- Cloppenburg district13 municipalities · 177,849
- Cuxhaven district29 municipalities · 198,886
- Delmenhorst (urban district)1 municipalities · 81,274
- Diepholz district45 municipalities · 221,384
- Emden (urban district)1 municipalities · 49,009
- Emsland district60 municipalities · 334,403
- Friesland district8 municipalities · 100,261
- Gifhorn district41 municipalities · 175,518
- Goslar district7 municipalities · 126,082
- Grafschaft Bentheim district25 municipalities · 144,674
- Göttingen district39 municipalities · 330,943
- Hameln-Pyrmont district8 municipalities · 149,773
- Harburg district42 municipalities · 265,727
- Heidekreis district22 municipalities · 141,059
- Helmstedt district23 municipalities · 89,771
- Hildesheim district20 municipalities · 266,613
- Holzminden district32 municipalities · 65,271
- Leer district19 municipalities · 169,111
- Lüchow-Dannenberg district27 municipalities · 46,471
- Lüneburg district43 municipalities · 179,185
- Nienburg (Weser) district36 municipalities · 121,159
- Northeim district11 municipalities · 124,692
- Oldenburg district15 municipalities · 132,176
- Oldenburg (Oldb) (urban district)1 municipalities · 177,055
- Osnabrück district34 municipalities · 354,130
- Osnabrück (urban district)1 municipalities · 166,257
- Osterholz district11 municipalities · 113,340
- Peine district7 municipalities · 137,149
- Hanover Region21 municipalities · 1,141,128
- Rotenburg (Wümme) district57 municipalities · 165,853
- Salzgitter (urban district)1 municipalities · 104,433
- Schaumburg district38 municipalities · 156,077
- Stade district40 municipalities · 207,935
- Uelzen district27 municipalities · 91,367
- Vechta district10 municipalities · 146,838
- Verden district11 municipalities · 138,895
- Wesermarsch district9 municipalities · 88,852
- Wilhelmshaven (urban district)1 municipalities · 75,324
- Wittmund district19 municipalities · 55,849
- Wolfenbüttel district32 municipalities · 117,844
- Wolfsburg (urban district)1 municipalities · 129,813
03 Property tax B 2022: highest and lowest rates
| Municipality | Population | Property tax B | Trade tax |
|---|---|---|---|
| Braunschweig | 252,811 | 750 % | — |
| Ritterhude | 14,787 | 640 % | 470 % |
| Hannover | 522,803 | 600 % | 480 % |
| Göttingen | 130,521 | 600 % | 430 % |
| Wilhelmshaven | 75,324 | 600 % | 405 % |
| Hameln | 58,152 | 600 % | 455 % |
| Laatzen | 41,724 | 600 % | 480 % |
| Seelze | 34,383 | 600 % | 480 % |
| Hitzacker (Elbe) | 4,566 | 600 % | 420 % |
| Deinste | 2,180 | 600 % | 360 % |
| Municipality | Population | Property tax B | Trade tax |
|---|---|---|---|
| Gorleben | 626 | 250 % | 360 % |
| Lohne (Oldenburg) | 28,114 | 275 % | 330 % |
| Vechta | 33,768 | 280 % | 320 % |
| Bakum | 6,905 | 290 % | 310 % |
| Visbek | 9,885 | 295 % | 325 % |
| Harmstorf | 811 | 300 % | 330 % |
| Hademstorf | 849 | 300 % | 300 % |
| Waake | 1,251 | 300 % | 300 % |
| Diepenau | 3,829 | 300 % | 320 % |
| Glandorf | 6,500 | 300 % | 350 % |
04 Property tax in Niedersachsen
Property tax (Grundsteuer) is calculated as assessed base amount (Grundsteuermessbetrag, shown on the notice from your tax office) × the local rate (Hebesatz). In Niedersachsen (median) the rate for residential and commercial property (Grundsteuer B) was 390 % in 2022.
| Base amount (Messbetrag) | Property tax per year in Niedersachsen (median) | Per quarter |
|---|---|---|
| €30 | €117 | €29 |
| €60 | €234 | €59 |
| €120 | €468 | €117 |
The rate is 10 points above the median in Germany (380 %).
Businesses in Niedersachsen (median) pay trade tax (Gewerbesteuer) at a rate of 380 %; the tax is the trade-tax base amount × this rate.
Since 2025 the new property-tax values apply; many municipalities adjusted their rates. Your notice from the municipality (Grundsteuerbescheid) is binding.
05 Moving within or to Niedersachsen
- STEP 01Register within 2 weeksRegister your new address at the registration office of your new municipality in Niedersachsen within two weeks of moving in. Bring your ID and the landlord's confirmation (Wohnungsgeberbestätigung).
- STEP 02Re-register your carUpdate your vehicle registration at the registration office of your district; within the same district it's often possible online.
- STEP 03Tell your tax officeYour income tax is handled by the tax office for your new address; the registration office usually passes your new address on automatically.
- STEP 04Parking permit for the vanApply for a temporary no-parking zone at your town's road traffic office, usually 1–3 weeks before moving day.
- STEP 05Update contractsElectricity, internet, broadcasting fee (Rundfunkbeitrag), bank, insurance and health insurance – and set up mail forwarding.
? FAQ: Niedersachsen
Q01How many municipalities are there in Niedersachsen?
Niedersachsen has 939 municipalities in 45 districts, with about 7,999,712 inhabitants.
Q02What is the largest city in Niedersachsen?
Hannover with 522,803 inhabitants.
Q03How high is property tax in Niedersachsen?
The median rate for property tax B was 390 % in 2022; the highest was Braunschweig (750 %), the lowest Gorleben (250 %).
Q04Which property-tax model does Niedersachsen use?
area-location model (Lower Saxony).